[809BZF Type 2 finance arrangement defined]
Income Tax Act 2007 (2007 c 3) | Legislation

[Type 2 arrangements]

[809BZF  Type 2 finance arrangement defined]

[(1)     For the purposes of this Chapter an arrangement is a type 2 finance arrangement if conditions A and B are met.

(2)     Condition A is that—

(a)     under the arrangement a person (“the transferor”) makes a disposal of an asset (“the security”) to a partnership,

(b)

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